Beginning July 1, the state of Utah will change from a "point of sale" sales tax to a "point of delivery" sales tax system (also called a "streamlined sales tax"). Taxes will be based on where an item is delivered, not where it is sold. This includes purchases made over the Internet.
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The Utah Tax Commission will hold free training seminars around the state in May and June. To register for a seminar, visit tax.utah.gov/sst/training.html. For more information about the streamlined sales tax, visit www.streamlinedsalestax.org.